Kuwait Court of Cassation principle number 3399

Demanding tax from the taxpayer. When it arises and becomes payable. - Commencement of prescription of income tax under the former Commercial Code, without its completion before the entry into force of the new Civil Code, which extended its period from three to five years. The effect thereof. Extension of the prescription period commencing from the time it began to run under the old Commercial Code. - Tax debt. Its prescription begins upon expiry of the period prescribed for submitting the tax statement in the taxpayer’s return submitted to the Director of Taxation. Article 8, Law 3/1955.